This circularizes BIR RMC No. 155-2022, further extending the acceptance of manually issued Certificate of Entitlement to Tax Incentives (CETI) (the proof of entitlement to income tax incentives) to be attached to the AITR for the taxable year 2022 until such time that a system-generated CETI can be issued through the Fiscal Incentives Registration and Monitoring Systems (FIRMS) being administered by the Fiscal Incentives Review Board (FIRB).